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            "type": "title",
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            "text": "KENTUCKY STATE UNIVERSITY\nNOTES TO FINANCIAL STATEMENTS\n(Continued)\nJune 30, 2021",
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            "type": "heading",
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            "text": "NOTE 9 – DEFINED BENEFIT PENSION PLANS (CONTINUED)",
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            "text": "At June 30, 2021, the University reported $1,712,108 as deferred outflows of resources related to pensions resulting from University contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the following fiscal year. Deferred outflows and deferred inflows of resources at June 30, 2021, related to pensions will be recognized in pension expense as follows:"
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                    "text": "Non-Hazardous",
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                    "text": "Hazardous",
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                    "text": "2022\n2023\n2024\n2025",
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                    "text": "$",
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                    "text": "3,254,662\n252,046\n39,092\n41,688",
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                    "text": "(163,213)\n(2,822)\n4,828\n4,352",
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                    "text": "(156,855)",
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            "text": "Actuarial assumptions - The total pension liability for KERS was determined by applying procedures to the actuarial valuation as of June 30, 2020, using the following actuarial assumptions, applied to all periods included in the measurement."
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                    "text": "2020",
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                    "text": "Actuarial cost method\\nAmortization method",
                    "attrs": {
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                        "bbox_refit": true
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                    "text": "Entry age normal\\nLevel percent of pay",
                    "attrs": {
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                    "text": "Remaining amortization period\\nAsset valuation method",
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                    "text": "30 years, closed\\n20% of the difference\\nbetween market value of\\nassets and the expected\\nactuarial value of assets is\\nrecognized.",
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                    "text": "Inflation\nPayroll growth rate\nSalary increases, varies by service, non-hazardous\nSalary increases, varies by service, hazardous\nInvestment rate of return, non-hazardous\nInvestment rate of return, hazardous",
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                    "text": "2.30%\n0\n3.55 to 15.55\n3.55 to 19.55\n5.25\n6.25",
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            "text": "The mortality table used for active members was a Pub-2010 General Mortality table for the non-hazardous system and the Pub-2010 Public Safety Mortality table for the hazardous system, projected with the ultimate rates from the MP-2014 mortality improvement scale using a base year of 2010. The mortality table used for healthy retired members was a system-specific mortality table based on mortality experience from 2013-2018, projected with the ultimate rates from MP-2014 mortality improvement scale using a base year of 2019. The mortality table used for the disabled members was PUB-2010 Disabled Mortality table, with a 4-year set-forward for both male and female rates, projected with the ultimate rates from the MP-2014 mortality improvement scale using a base year of 2010."
        },
        {
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            },
            "text": "37.",
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